LexK.S. RASHID AND SON versus THE INCOME TAX INVESTIGATION COMMISSION, ETC.
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1953 Dwarkadas Shrinivas of Bombay v. The Sholapur spinning and Weaziing Co. Ltd., and Others. 1954 Jan. 22. 738 SUPREME COURT REPORTS [1954)' to our Parliament to deprive a person of his property merely by passing an Act. The two parts of the article form an integral whole and cannot be dis- associated from each other. The result is that I agree with the order proposed by my learned brother. Appeal allowed. Agent for the appellant : /. N. Shroff. Agent for respondents Nos. 1 to 4 and 6 to 8 ~ Rajinder Narain. Agent for respondent No. 9 : G. H. Rajadhyaksha. K. S. RASHID AND SON ti. THE INCOME-TAX INVESTIGATION COMMISSION, ETC. (With connected appeals) [MEHR CHAND MAHAJAN C. J., MuKHERJEA, S. R. DAs, VIVIAN BosE and GHULAM HASAN JJ.] Constitution of India, art. 226-/urisdiction of Punjab High Court to issue writs to Income-tax Investigation Commission located in Delhi-Remedy under art. 226-Discretionary-Taxation on Income (Investigation Commission) (Act XXX of 1947), ss. 5 and 8(5). The Punjab High Court has jurisdiction to issue a writ under art. 226 of the Constitution to the Income-tax Investigation Commission located in Delhi and investigating the case of the petitioner under 5 of the Taxation on Income (Investigation Com- mission) Act, ·1947, although the petitioners were assessees within the U. P. State an<l their original assessments were made by the Income-tax authorities of that State. Article 226 of the Constitution confers on all the High Courts new and very wide powers in the matter of issuing writs which they never possessed before. There are only two limitations placed upon the exercise of such powers by a High Court ; one is that the power is to be exercised "throughout the territories in relation to which it exercises jurisdiction", that is to say, the writs issued by the court cannot run beyond the territories subject to its jurisdiction. The other is that the person or authority to whom . S.C.R. SUPREME COURT REPORTS 739 the High Court is em.powered to issue writs "must be within those tertitories" and this implies that they must be amenable to its jurisdiction either by residence or location within those territories. , The remedy provided in art. 226 of the Constitution is a dis- cretionary one and the High Court has always the discretion to refuse to grant any writ if it is satisfied that the aggrieved party can have an adequate or suitable relief elsewhere. Ryots of Garabandho v. Zamindar of Parlakimedi (70 I.A. 129) and Election Commission v. Saka Venkata Subba Rao [1953] S.C.R. 1144 referred to. C1v1L APPELLATE JuR1so1ct10N : CIVIL APPEALS Nos. 118 to 121 of 1952. (Appeals under article 133 ( 1) ( c) of the Constitu- tion of India from the Judgment and Order dated the 10th August, 1950, of the High Court of Judicature, Punjab at Simla (Khosla and Kapur JJ.) in Civil Miscellaneous Nos. 256, 260, 261 and 262 of 1950). Dr. Bakshi Tek Chand (T. N. Sethi, with him) for the appellants. M. C. Setalvad, Attorney-General for India (Poru! A. Mehta, with him) for the respondents. 1954. January, 22. The Judgment of the Court was delivered by MuKHERJEA J.-These four consolidated appeals, which have come before us, on a certificate granted by the High Court of Punjab under article 133 (1) (c) of the Constitution, are directed against one common judgment of a Division Bench of that court dated the 10th August, 1950, by which the learned Judges dismissed four analogous petitions, presented on behalf of the different appellants, claiming reliefs under articles 226 and 227 of the Constitution, in respect of certain income-tax investigation proceedings com- menced against them under Act XXX of 1947. It appears that a partnership firm carrying on business under the name and style of K. S. Rashid & Son was started on the 5th of May, 1934, the partners being three in number to wit K. S. Rashid Ahmed, Saeed Ahmed, his son, and Mrs. Zafar Muhammed, his mother. Mrs. Zafar Muhammed died on the 7th of January, 1946, and as a result of her death the partner- ship stood dissolved. Immediately on the day following, 1954 1'. S. ·Rashid· and Son v. The Income-tax Investigation Commission, etc._ Mukherjea ] •. 1954 K. S. Rashid and Son V• The Iiicome~tax Investigation -Commission, etc. Mukherjea J· 740 SUPREME COURT REPORTS f1954] that 1s to say on the 8th of January, 1946,
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